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![Royalty and Fee for Technical Assistance are Revenue Expenditure and not Capital in nature: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Revenue-Expenditure-Taxscan.jpg "Royalty and Fee for Technical Assistance are Revenue Expenditure and not Capital in nature: Allahabad HC [Read Order]")
Royalty and Fee for Technical Assistance are Revenue Expenditure and not Capital in nature: Allahabad HC [Read Order]
The division bench of Allahabad High Court held that, payment of royalty and fee for technical assistance paid to Japaneese Company M/s Hongo is an...
![Payment made for the use of Computer Software is not ‘Royalty’ as per Indo-Singapore DTAA: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Computer-Software.jpg "Payment made for the use of Computer Software is not ‘Royalty’ as per Indo-Singapore DTAA: ITAT Kolkata [Read Order]")
![Payment made for use of Software owned by a USA Company is not ‘Royalty’, TDS not Applicable: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "Payment made for use of Software owned by a USA Company is not ‘Royalty’, TDS not Applicable: ITAT Mumbai [Read Order]")
![Amount received for Promotion of Formula One event is ‘Business Income’, Taxable in India: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/12/Formula-One-Tax-Scan.jpg "Amount received for Promotion of Formula One event is ‘Business Income’, Taxable in India: Delhi HC [Read Judgment]")
![Royalty & Technical Assistance Fee are two separate Transactions for the purpose of computing ALP: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-2-Tax-Scan.jpg "Royalty & Technical Assistance Fee are two separate Transactions for the purpose of computing ALP: Delhi HC [Read Judgment]")
Royalty should be computed on the basis of Actual Sales Value, not on the List Price; Delhi HC allows deduction on Royalty [Read Judgment]
The division bench of the Delhi High Court has recently allowed deduction on royalty which was computed on the basis of actual sales value. Earlier, the Appellate Tribunal has allowed the said...
![Royalty should be computed on the basis of Actual Sales Value, not on the List Price; Delhi HC allows deduction on Royalty [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Royalty-deduction-Delhi-High-Court.jpg "Royalty should be computed on the basis of Actual Sales Value, not on the List Price; Delhi HC allows deduction on Royalty [Read Judgment]")
Payments received on Application Software & Spare parts are not “Royalty”, not Taxable: ITAT Mumbai [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal, Mumbai has held that the amount received by the assessee on sale of operational/application software and spare parts in the instant case is not...
![Payments received on Application Software & Spare parts are not “Royalty”, not Taxable: ITAT Mumbai [Read Order]](/images/placeholder.jpg "Payments received on Application Software & Spare parts are not “Royalty”, not Taxable: ITAT Mumbai [Read Order]")